Planejamento tributário na sucessão causa mortis
Tipo
TCC
Data de publicação
2019-11
Periódico
Citações (Scopus)
Autores
Lemos, Vitor Fernandes de Carvalho
Orientador
Medeiros, Edmundo Emerson de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O planejamento tributário na sucessão foi analisado sob à ótica dos mandamentos
jurídicos nacionais, bem como os limites legais para sua realização, tendo sido detalhados
os principais aspectos da legalidade em se realizar um planejamento tributário que
permite a redução da carga fiscal em um processo sucessório planejado no Brasil. Os
tributos que circundam tais operações foram analisados com minúcia, o que tornou
possível trazer um arcabouço legal para mensuração da operação e sua comparação com
uma sucessão não planejada. Os limites do planejamento foram abordados, inclusive na
sua forma elusiva, para aprimorar o estudo e prognóstico dos possíveis riscos.
Evidenciou-se que é crucial o exame pormenorizado de cada caso, em conjunto com
outras áreas conexas ao direito tributário, existentes no planejamento sucessório, para que
se obtenha êxito no procedimento. Por fim, conclui-se que o contribuinte poderá, sob à
égide constitucional, realizar o planejamento tributário na sucessão e obter expressivo
ganho fiscal, com base na legislação vigente.
The analysis of tax planning in inheritance law and rights of succession was made under the vision of the national law system, as well the limits for its realization, detailing the primary aspects of the legality in executing a tax plan that reduces the tax loan in a succession process in Brazil. The taxation that surround this sort of operations were analyzed with detail, which made possible to bring to the study a legal framework to measure the consequences of the operation and compare it with a succession process made without a tax plan. The limits of the tax planning were approached, including in the elusive form, to perfect the study and prognosis of the possible liabilities. It was made evident that, in order to obtain gain in the proceeding, is crucial to exam every and each case in detail, along with other areas of knowledge, connected to tax law, that exist in the succession processes. In conclusion, the taxpayer can, under the auspices of the Federal Constitution, make a tax plan that reduces the tax loan in a succession process, based on existing legislation.
The analysis of tax planning in inheritance law and rights of succession was made under the vision of the national law system, as well the limits for its realization, detailing the primary aspects of the legality in executing a tax plan that reduces the tax loan in a succession process in Brazil. The taxation that surround this sort of operations were analyzed with detail, which made possible to bring to the study a legal framework to measure the consequences of the operation and compare it with a succession process made without a tax plan. The limits of the tax planning were approached, including in the elusive form, to perfect the study and prognosis of the possible liabilities. It was made evident that, in order to obtain gain in the proceeding, is crucial to exam every and each case in detail, along with other areas of knowledge, connected to tax law, that exist in the succession processes. In conclusion, the taxpayer can, under the auspices of the Federal Constitution, make a tax plan that reduces the tax loan in a succession process, based on existing legislation.
Descrição
Palavras-chave
planejamento tributário , direito tributário , sucessão , imposto sobre a renda e proventos de qualquer natureza , imposto sobre a transmissão inter vivos de bens imóveis e direitos a eles relativos , imposto sobre herança e doações , tax planning , tax law , succession , income tax , property transfer tax , inheritance tax